8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5 8th Batalion India Reserve CAF Vs. ACIT, Centralized Processing Cell-TDS, Ghaziabad ITA Nos. 184 to 191/RPR/2022 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

154 r.w.s 250 of the Act was filed by the assessee and the assessee was under bonafide belief that the said rectification application u/s.154 r.w.s. 250 would be disposed of within a reasonable time and waited for its outcome before preferring an appeal before the Tribunal and in such process, the delay of 57 days caused by the assessee

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

disallowance has been made. The relevant facts in this regard are extracted as follows: “Facts involved in the issue is that the appellant is an individual and had taken a life insurance policy of Reliance Life Insurance issued on 31.03.2011. The sum assured was for Rs.20,00,000/- and single premium paid in the year of issue was Rs.5

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

disallowance at the time of filing of the revised return of income could not have been summarily discarded. Also, we cannot remain oblivion of the fact that the assessee respectfully following the judgment of the Hon’ble Supreme Court in the case of Checkmate Servies Pvt. Ltd. Vs. CIT-1 (supra), had thereafter, in the assessment proceedings offered the aforementioned

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

disallowance at the time of filing of the revised return of income could not have been summarily discarded. Also, we cannot remain oblivion of the fact that the assessee respectfully following the judgment of the Hon’ble Supreme Court in the case of Checkmate Servies Pvt. Ltd. Vs. CIT-1 (supra), had thereafter, in the assessment proceedings offered the aforementioned

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, JAO INCOME TAX OFFICER, BHATAPARA, BHATAPARA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

disallowed u/s 143(1)(a) vide order of intimation dated 18.05.2019. It appears that the appellant did not prefer an appeal against the order of intimation u/s 143(1) dated 18.05.2019 and the appeal has now been presented against the order of rejection of rectification request vide order u/s 154

SANTOSH KUMAR NISHAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

The appeals of the assessee are dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 107 & 108/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) Pan : Agfpn5475R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent

rectification application u/s 154 which was filed against upholding the adjustment made by the CPC, Bengaluru while processing the return u/s 143(1), based on certain inputs from tax audit report of the assessee in respect of the disallowance

SANTOSH KUMAR NISHAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

The appeals of the assessee are dismissed in terms of my aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 107 & 108/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) Pan : Agfpn5475R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent

rectification application u/s 154 which was filed against upholding the adjustment made by the CPC, Bengaluru while processing the return u/s 143(1), based on certain inputs from tax audit report of the assessee in respect of the disallowance

SIDHARTH CO-OPERATIVE CREDIT & THRIFT SOCIETY LIMITED,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, BHILAI

In the result, the appeal of the assessee is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 241/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Sidharth Co-Operative Credit & Thrift Society Limited 01, Nayapara, Titrudhi, Durg (C.G.)- 490 020 Pan : Aagas2471Q

disallowed; 2. In the facts & under the circumstances of the case, Commissioner of Income Tax -Appeals (NFAC) erred in not appreciating that the prima facie adjustment made u/s 143(1)(a) is not in accordance with provisions of law. Denial of deduction u/s 80P by way of prima facie adjustment is an apparent mistake, rectifiable u/s. 154

INCOME TAX OFFICER-3(1), RAIPUR, RAIPUR vs. CHHATTISGARH STATE AGRICULTURAL MARKETING BOARD, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 518/Rpr/2024 (िनधा"रण वष" Assessment Year: 201415)

rectification order by CPC u/s 154 of the Act and have submitted that the order of Ld. CIT(A) was not justified in allowing the exemption claimed u/s 10(26AAB) of the Act, which was disallowed

XANDER FINANCE PVT. LTD., MUMBAI,MUMBAI vs. ACIT, CIRCLE-1(1), RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 549/Rpr/2024 ("नधा"रण वष" Assessment Year: 2019-20)

154 was passed on 09.08.2021 subsequent to filing of this appeal, the appellant has revised the grounds of appeal only revising the amount of short credit of TDS. The other grounds of appeal are related to consequential levy of interest u/s 234B and 234C of the Act. 5.2 In this regard, without going into the merits of the issues involved

SHRI LAXMAN BHAI DAHYA BHAI PATEL,DURG vs. INCOME TAX OFFICER-1(1), BHILAI

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 29/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Shri Laxman Bhai Dahya Bhai Patel Padmanabhpur, Patel Complex, Durg (C.G.)-491 001 Pan : Aafl8291J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

disallowance of Rs.42,05,816/-, was already deleted by the Ld. AO by passing the rectification order u/s. 154 of the I.T.Act